Search - 哈尔滨到北京 公里数

Reasons: The CRA does not intend to generally substitute its judgement of what would be considered a reasonable amount where taxpayers have made a good faith attempt to do so based on the reasonableness factors. 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 3. ...

It is also consistent with the other paragraphs which, although not using the word “goods”, refer to: (c) the transmission of electronic signals or electricity along a transmission system located outside Canada; or (d) the manufacturing or processing outside Canada […] of tangible property, or for civil law corporeal property” [emphasis added] If no other exclusions are met, 95(2)(b) would apply to services provided in connection with the sale of real estate inventory, including residential condominiums. ...

Reasons: Plain meaning of words, as well as various TCC and FCA positions and OECD Model Convention Commentary. 2022 International Fiscal Association Conference CRA Roundtable Question 1- Meaning of Habitual Abode in Canadian Tax Treaties As you know, Canada’s extensive treaty network contains residency “tie-breaker” provisions – usually in Article IV:2 of most of the treaties. ...

First, because of the special deferred treatment given to pre-acquisition surplus dividends paid on foreign affiliate shares held by a partnership (as per subsections 92(4) to (6) of the Act), this new election is not available where any electing corporation (as described in subparagraph 5901(2)(b)(i)), or a foreign affiliate of such a corporation, is a member of a partnership and that partnership is a shareholder of the dividend-paying foreign affiliate. […]” We would not reach the same conclusion if the Assumed Facts were changed such that FA only had one class of shares issued and outstanding, and LP owned a portion of those shares and received a portion of the dividend paid by FA. ...

The aggregate of all such loans received by the limited partner in respect of a partnership’s fiscal period does not exceed the total of the “ limited partner’s share of the partnership adjusted net income” (footnote 2) for such period and the limited partner’s adjusted cost base (“ACB”) at the end of the fiscal period (ACB determined before the application of subparagraph 53(2)(c)(v) to the loans); or if there is an excess, the excess is an immaterial amount. 3. ...

Reasons: Interpretation of the Act and previous positions. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 10. ...

The supporting documents requested by the CRA are proof of payment of that confirmed final tax liability. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 18. ...

Vicky Liu 2025-105264 May 28, 2025 Response prepared by: Renée Desrosiers/Linda Hansen (sub-questions 1, 2, 4) International Tax Operations Division International and Large Business Directorate Compliance Programs Branch Ann Kippen/James Atkinson (sub-question 3) Specialty Tax Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch (Response prepared in collaboration with the Compliance Programs Branch) Walter Woo/Ziye Zhang (sub-question 5) Taxes & Charities Appeals Directorate Appeals Branch June Carrière (sub-question 6) Business Accounting Programs Section Assessment, Benefit, and Service Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1. ...

The same document confirms the CRA’s view that “similar” is to be interpreted narrowly, stating, “ In our view, the word “similar” in the context of subsection 111(5) of the Act has a narrower meaning than “having characteristics in common” and should be interpreted as “of the same general nature or character”. ... Canadian Western Natural Gas, Light, Heat & Power Co. ((1922) 69 DLR 401 (Alta SC (AD)). ... George Thompson & Company, Limited (1927), 13 TC 83 (Eng. KB) (“Scales”) sets out the test for the determination of whether certain operations are a separate business. ...

When describing how the purpose is to be established, paragraphs 178 and 179 of the Commentary indicate that the PPT is an objective-subjective standard considering all the relevant facts and circumstances to determine if obtaining a treaty benefit was one of the principal purposes of the arrangement or transaction: “178. […] What are the purposes of an arrangement or transaction is a question of fact which can only be answered by considering all circumstances surrounding the arrangement or event on a case-by-case basis. It is not necessary to find conclusive proof of the intent of a person concerned with an arrangement or transaction, but it must be reasonable to conclude, after an objective analysis of the relevant facts and circumstances, that one of the principal purposes of the arrangement or transaction was to obtain the benefits of the tax convention. […]” 179. ...